Question 1

How much tax is paid when selling property in Guatemala?

Accepted Answer

A 3% transfer tax on the sale price, plus 10% income tax on the net capital gain.

Question 2

What expenses can be deducted from capital gains?

Accepted Answer

You can deduct the acquisition cost, documented improvements, notary fees, and the transfer tax.

Question 3

Who pays the transfer tax?

Accepted Answer

By law, the buyer pays the 3% transfer tax (alcabala), but in practice it can be negotiated.

Question 4

When is capital gains tax due?

Accepted Answer

Income tax on capital gains must be declared and paid within the month following the property sale.

Calculadora de Ganho de Capital Guatemala